CC Resolution 2016-049 Transaction & Use Tax Records Examination (Measure G)RESOLUTION NO. 2016 - 049
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA
QUINTA, CALIFORNIA, AUTHORIZING THE EXAMINATION
OF TRANSACTIONS (SALES) AND USE TAX RECORDS
WHEREAS, pursuant to Ordinance No. 540 of the CITY OF LA QUINTA
hereinafter called "District" and Section 7270 of the Revenue and Taxation Code, the
District entered into a contract with the State Board of Equalization (hereafter referred
to as "Board") to perform all functions incident to the administration and operation of
the Transactions and Use Tax Ordinance; and
WHEREAS, the District deems it desirable and necessary for authorized
representatives of the District to examine confidential transactions and use tax
records of the Board pertaining to transactions and use taxes collected by the Board
for the District pursuant to that contract; and
WHEREAS, Section 7056 of the Revenue and Taxation Code sets forth certain
requirements and conditions for the disclosure of Board records and establishes
criminal penalties for the unlawful disclosure of information contained in or derived
from, the transactions and use tax records of the Board;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta,
California, as follows:
SECTION 1. That the (1) City Manager, (2) Finance Director/City Treasurer (3) Financial
Services Analyst, and (4) Manager's Office Business Analyst or other officer or
employee of the District designated in writing by the City Manager to the Board is
hereby appointed to represent the District with authority to examine transactions and
use tax records of the Board pertaining to transactions and use taxes collected for the
District by the Board pursuant to the contract between the District and the Board. The
information obtained by examination of Board records shall be used only for purposes
related to the collection of the District's transactions and use taxes by the Board
pursuant to the contract.
SECTION 2. That the (1) City Manager, (2) Finance Director/City Treasurer (3) Financial
Services Analyst, and (4) Manager's Office Business Analyst or other officer or
employee of the District designated in writing by the City Manager to the Board is
hereby appointed to represent the District with authority to examine those
transactions and use tax records of the Board for purposes related to the following
governmental functions of the District:
a) City administration
b) Revenue management and budgeting
c) Community and economic development
Resolution No. 2016-049
Authorization to Examine Transactions and Use Tax Records (Measure G)
Adopted: December 20, 2016
Page 2 of 3
d) Business license tax administration
The information obtained by examination of Board records shall be used only for those
governmental functions of the District listed above.
SECTION 3. That Hinderliter, deLlamas & Associates is hereby designated to examine
the transactions and use tax records of the Board pertaining to transactions and use
taxes collected for the District by the Board. The person or entity designated by this
section meets all of the following conditions:
a) has an existing contract with the District to examine those transactions and use
tax records;
b) is required by that contract to disclose information contained in, or derived from
those transactions and use tax records only to the officer or employee authorized
under Section 1 (or Section 2) of this resolution to examine the information;
c) is prohibited by that contract from performing consulting services for a retailer
during the term of that contract;
d) is prohibited by that contract from retaining the information contained in, or
derived from those transactions and use tax records after that contract has
expired.
SECTION 4. That the information obtained by examination of Board records shall be
used only for purposes related to the collection of District's transactions and use taxes
by the Board pursuant to the contracts between the District and Board.
SECTION 5. That this resolution supersedes all prior transactions and use tax
resolutions of the City of La Quinta adopted pursuant to subdivision (b) of Revenue
and Taxation Section 7056.
PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City
Council held on this 20th day of December 2016 by the following vote:
AYES: Council Members Fitzpatrick, Pena, Radi, Sanchez, Mayor Evans
NOES: None
ABSENT: None
ABSTAIN: None
LINDA EVANS, Mayor
City of La Quinta, California
Resolution No. 2016-049
Authorization to Examine Transactions and Use Tax Records (Measure G)
Adopted: December 20, 2016
Page 3 of 3
ATTEST:
SUSAN MAYSELS, City Cler
City of La Quinta, California
(CITY SEAL)
APPROVED AS TO FORM:
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California